Are Opening Stocks are in agreement with last closings?

Very good wording in your mail !!! You open the attachment sent on 8th Dec '13 and see with your keen vision and say whether it is having any OPENING-RECEIPT-ISSUE-CLOSING Balances of Materials or NOT. Usable Stock is meaningless word in Finance, our concern in both usable,non-usable. You refer to the previous month's report and check whether it matches with the current month's FORMAT or NOT. From this report, no inattentive & layman like me can say:

Are Opening Stocks are in agreement with last closings?

How much materials was sent from Sonata to Tiska (Receipts)

How much materials was used in Production from available Stocks?

How much materials was in Rejected, Unusable status etc.?

If above information are missing in a stock movement report of a month, it will generate no sense for Costing. First assess and understand the impact, then practice lexicography like sent to an employee of Sonata Ltd, attentiveness, concern etc.